§ 4-61. Sale of beverages of not less than one-half of one percent or more than six percent alcoholic content, additional fee.

By virtue of authority granted by R.S. 26:492, there is levied, in addition to all other excises, licenses or privilege taxes imposed, a tax on all beer, porter, ale, fruit juices, and/or wine, having an alcoholic content of not less than one-half of one percent or more than six (6) percent by volume of one dollar fifty cents ($1.50) per standard barrel of thirty-one (31) gallons, or any like rate of any other quantity, or for the fractional parts of such barrel sold for consumption in the city within the meaning and intent of the provisions of R.S. 26:492.

(Code 1955, § 4-22)

State law reference

Authority of city to impose tax, R.S. 26:492.